Ashley McGraw expands into Boston area with acquisition

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SYRACUSE — Syracuse–based Ashley McGraw Architects, D.P.C. has expanded its footprint into the New England region, acquiring studioMLA Architects of Brookline, Massachusetts, near Boston. Founded in 2006, studioMLA Architects — a 15-person architecture and landscape design firm — focuses on the design of early-education facilities along with nature-inspired playscapes for young children. The acquisition closed […]

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SYRACUSE — Syracuse–based Ashley McGraw Architects, D.P.C. has expanded its footprint into the New England region, acquiring studioMLA Architects of Brookline, Massachusetts, near Boston.

Founded in 2006, studioMLA Architects — a 15-person architecture and landscape design firm — focuses on the design of early-education facilities along with nature-inspired playscapes for young children.

The acquisition closed on July 1, Derek Goodroe, director of marketing at Ashley McGraw, tells CNYBJ in an email. The firm didn’t include any financial details of the acquisition agreement in its announcement.

As part of the acquisition, studioMLA Architects will become the early-childhood education studio within Ashley McGraw Architects. In addition, Mike Lindstrom, studioMLA founder, will become the seventh partner of Ashley McGraw.

“As we emerged from the challenges of COVID, a vital component of our strategic plan was to build a more resilient business by diversifying our markets,” Matthew Broderick, president and CEO of Ashley McGraw Architects, said in a statement. “We aimed to build one of the best community-focused design practice in the Northeast and Mid-Atlantic, expanding our capacity to make an impact and creating more opportunities for staff. This strategic acquisition provides Ashley McGraw a Boston–based office and a national practice centered on early childhood education, expanding our demographic diversity to include a much younger age group and anchoring our geographic diversity in New England.”

“To acknowledge studioMLA’s national reputation and longstanding partnerships,” the firm will use a dual logo during the transition, Goodroe tells CNYBJ. As the integration progresses, the studioMLA name will “gradually phase out, culminating in full alignment” under the Ashley McGraw Architects brand and logo, he adds.

As the founding principal of studioMLA Architects, Lindstrom has more than 30 years of experience and specializes in the design of play and learning environments for children. He has been a member of the National Association for the Education of Young Children (NAEYC) and regularly presents at the group’s annual conferences nationwide.

“We are excited about the new opportunities and resources that this strategic partnership provides to our clients and to the studioMLA team,” Lindstrom said in reaction to the acquisition. “Given the similarities in cultures and shared focus on high-quality design, I anticipate a seamless transition and look forward to a host of new possibilities.”

The acquisition furthers Ashley McGraw Architects’ geographic footprint in the Northeast and Mid-Atlantic, the firm said. The new Boston–area office joins the firm’s headquarters in Syracuse and its office in Washington, D.C. to bring Ashley McGraw Architects’ total employee count to 79.

Kirk Park overlook closed for kayak/canoe launch construction

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Should reopen in September SYRACUSE — The overlook at Kirk Park in Syracuse is closed temporarily for construction of a kayak and canoe launch. The closure was scheduled to begin on July 15 with an anticipated reopening in September, the City of Syracuse said in announcing the project on July 9. The Kirk Park kayak

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Construction of grape-research lab in Geneva to start this fall

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GENEVA — Cornell University says that construction of the National Grape Improvement Center at the Cornell AgriTech campus in Geneva is expected to start this fall. Cornell and the U.S. Department of Agriculture’s (USDA) Agricultural Research Service (ARS) broke ground for construction on June 26, the office of U.S. Senate Majority Leader Charles Schumer (D–N.Y.)

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GENEVA — Cornell University says that construction of the National Grape Improvement Center at the Cornell AgriTech campus in Geneva is expected to start this fall.

Cornell and the U.S. Department of Agriculture’s (USDA) Agricultural Research Service (ARS) broke ground for construction on June 26, the office of U.S. Senate Majority Leader Charles Schumer (D–N.Y.) said in a separate announcement that same day.

Cornell anticipates the project will be completed in early 2027.

The project is happening a few years after Schumer secured a nearly $69 million federal investment for it, the senator’s office said in announcing the project.

The upcoming facility — which will cover more than 70,000 square feet — will help establish Geneva and the Finger Lakes as the “center of innovation and [research and development (R&D)] for wine and viticulture,” Schumer’s office said.

It will bring new technology and top scientists to ensure New York’s and America’s wine grapes are the “highest quality, hardy against diseases, and thrive in diverse climate conditions in order to produce wines that will be renowned worldwide,” the office added.

“From the wines made here on Seneca Lake to concords grown for juice & jelly, this region has time and time again proven itself as the leader in innovation when it comes to America’s grape culture,” Schumer said in the announcement. “This massive 70,000 square foot lab will help cement the Finger Lakes legacy within the global wine industry and marks the start of a new chapter for something greater. In 2018, I promised to push for this center and secured the $70 million federal investment to make today possible. Now with shovels hitting the ground we can finally pop the cork to say the future of America’s wine will flow through the Finger Lakes.”

The facility will house and enhance the USDA’s Grape Genetics Research Unit, which for years was limited by its small, leased space from Cornell, Schumer’s office said. It’ll also house the USDA’s Plant Genetic Resources Unit, which will improve the cultivation of other vital New York crops like apples and tart cherries and new crops like hemp.

Schumer’s office cited the National Association of American Wineries’ 2022 National Economic Impact Study of the Wine Industry as indicating the New York wine industry has created 92,731 jobs, generating $5.64 billion in annual wages, and contributing nearly $15 billion in direct economic impact to New York state.

NYSDOT closes Spencer Street bridge over I-81

Construction, Design & Real Estate, Subscriber Only

Part of project on Syracuse’s North side, Inner Harbor areas SYRACUSE — The Spencer Street bridge over Interstate 81 (I-81) in Syracuse is now closed, and a newly constructed bridge will open next summer. The closure is necessary to construct a longer bridge

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Part of project on Syracuse’s North side, Inner Harbor areas

SYRACUSE — The Spencer Street bridge over Interstate 81 (I-81) in Syracuse is now closed, and a newly constructed bridge will open next summer.

The closure is necessary to construct a longer bridge that will accommodate the expanded future Business Loop 81 (existing I-81) as part of the I-81 viaduct-replacement project, the New York State Department of Transportation (NYSDOT) said in its announcement.

The bridge closure is part of the third construction contract of the I-81 viaduct-replacement project that is targeting Syracuse’s North side and Inner Harbor area.

New York State awarded the nearly $219 million contract to Salt City Constructors, LLC, per the office of Gov. Kathy Hochul.

The detours planned around the closure of the Spencer Street bridge over Interstate 81 in Syracuse. IMAGE CREDIT: NYSDOT

Contract work

NYSDOT says the third contract includes the construction of new on and off ramps to North Clinton Street from southbound I-81 (future Business Loop 81). It also involves a new bridge that will connect Bear Street to future Business Loop 81, improving access to the North side and Inner Harbor.

The work will also involve replacing three bridges at Bear, Court, and Spencer Streets, which will be longer to accommodate the expanded future Business Loop 81.

All three new bridges will include sidewalks, while shared-use paths will be included on the Court and Spencer Street bridges to accommodate both bicyclists and pedestrians, connecting them from the North side to the Inner Harbor.

Additional contract elements include more than 700 new trees, decorative street lighting, improved access to the Empire State Trail, new traffic signals and safety improvements at the on-ramp from Bear Street to Interstate 690 westbound, NYSDOT said.

Spencer Street detours

In its announcement, NYSDOT advised drivers of the signed detours associated with the bridge closure.

Westbound traffic will be directed to North State Street, north on Lodi Street, west on Court Street, south on North Clinton Street, and west on Spencer Street.

Eastbound traffic will be directed to North Clinton Street, east on Court Street, south on Lodi Street, south on North State Street, and east on Spencer Street.

To access I-81 southbound, motorists traveling westbound on Spencer Street should follow the signed detour to North State Street, north on Lodi Street, west on Court Street, south on North Clinton Street, east on West Division Street, south on Genant Drive, to I-81 southbound.

Labrador Lumber upgrades infrastructure with NYSEG grant

Construction, Design & Real Estate, Energy, Environment & Sustainability, Mohawk Valley, Nonprofits, Small Business, Subscriber Only

BERKSHIRE — Labrador Lumber Company, Inc. — based in the town of Berkshire in Tioga County — has received a $57,667 Agriculture Capital Investment Incentive Program Grant from New York State Electric & Gas (NYSEG) to help upgrade its electrical infrastructure and add new jobs, NYSEG announced. The upgrades will support economic growth in Tioga

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The upgrades will support economic growth in Tioga County by providing jobs and expanding local business operations.

“We understand the importance of investing in the communities in which our employees live and work,” NYSEG Manager of Economic Development Joe Sayre said in a news release. “By supporting Labrador Lumber, we’re contributing to the community development and economic prosperity.”

With the electrical infrastructure upgrades, Labrador Lumber will increase its load capacity, allowing the business to revitalize a vacant industrial sawmill site and add finished milling to its operation.

The grant-funded project will retain four jobs at Labrador Lumber and create 3-5 new jobs.

“NYSEG made the growth and expansion of our business possible,” Labrador Lumber co-owner Shannon Etienne said. “Their involvement in the community through this grant is truly remarkable.”

Labrador Lumber is a provider of wood products for log homes. It supplies wood products made with sustainable practices by using every part of the raw log with no waste. Customers include log homebuyers, builders, general contractors, and do-it-yourselfers.

“We are happy to see NYSEG investing in Tioga County,” Martha Sauerbrey, Tioga County Legislature Chairwoman, said in the release. “Supporting local businesses in our community promotes a stronger and healthier economy.”

Through the Agriculture Capital Investment Incentive Program, NYSEG provides agricultural businesses with financial support toward electric-related infrastructure improvements on company-owned or customer-owned equipment up to $100,000. In many instances, the goal of the program is to help the agricultural industry by converting single-phase to three-phase power to grow businesses and install new technology.

New York State Electric & Gas Corporation is a subsidiary of Avangrid, Inc., an Orange, Connecticut–based sustainable-energy company. NYSEG operates about 35,000 miles of electric distribution lines and 4,500 miles of electric transmission lines across more than 40 percent of upstate New York. It also operates 8,150 miles of natural gas distribution pipelines and 20 miles of gas transmission pipelines. It serves 894,000 electricity customers and 266,000 natural gas customers.

OPINION: New York State’s Raise the Age Policy is Putting Lives at Risk

Opinion, Subscriber Only

New York’s effort to relieve burdens on the criminal-justice system by “raising the age” of criminal responsibility is a flawed and failing policy. Young offenders committing violent crimes face little to no repercussions and are emboldened by a policy that has fallen woefully short of delivering the “reform” it was supposed to provide. For example,

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For example, consider Eric Chapman, Jr., an 18-year-old with a long criminal history recently chronicled by the Times Union. Chapman has been arrested for crimes like assault, robbery, and weapon possession, and he was given little more than a slap on the wrist by family court judges for each of those offenses. A combination of ineffective rehabilitation programs and laws designed to make it as difficult as possible to prosecute youth offenders clearly failed Chapman, like many others; now he is accused of murdering a young man and critically wounding another when he was 17 years old.

The unfortunate reality is family court is not the proper place to adjudicate serious crimes like armed robbery and criminal possession of a weapon. Attempts by prosecutors to keep these cases from being moved out of family court are repeatedly thwarted by convoluted policies that do not clearly define what belongs there and what should stay in criminal courts. Why? Who do these policies, as they stand, really serve? These measures do not protect the public, and they certainly don’t protect individuals like Eric Chapman, who is on a path of violence that rarely ends well.

For these reasons, the Assembly Minority Conference has offered a number of solutions. Our plan to fix “Raise the Age” includes the following proposals:

• Requiring any violent felony offense — especially gang assault and criminal possession of a weapon — committed by a 16-year-old or 17-year-old adolescent offender to be maintained in the youth part of criminal court unless all parties agree to remove the case to family court;

• Expanding the “circumstances” preventing a non-violent felony case from being moved to family court, removing the current “extraordinary circumstances” threshold that only applies to “one in 1,000 cases”;

• Amending Criminal Procedure Law and the Family Court Act to ensure judges, prosecutors and defense counsel can access documents pertaining to arrests and juvenile delinquency proceedings;

• Requiring the victim of a crime committed by a person under the age of 18 to be notified of the outcome of the case; and

• Including the possession of a loaded firearm as one of the requirements that permits an adolescent-offender defendant to be tried in the youth part of criminal court and not escape criminal responsibility by being removed to family court or juvenile probation intake.

There are plenty of times when it makes sense for an individual to be tried outside traditional criminal courts. In order to reduce instances where young people are incarcerated, which will have major impacts on the rest of their lives, sometimes family court is the proper path to justice. However, 16-year-olds and 17-year-olds firing weapons at each other in the street do not qualify for that lenience, and everybody knows it. By the end of high school, there is little doubt armed robbery is wrong.

These laws do not make sense, and they’re not working. We must fix these ill-conceived laws and protect those who cannot protect themselves. If we don’t, we will continue to see the devastating impact of cases like Eric Chapman’s.

William (Will) A. Barclay, 55, Republican, is the New York Assembly minority leader and represents the 120th New York Assembly District, which encompasses all of Oswego County, as well as parts of Jefferson and Cayuga counties.

OPINION: Fractional HR Support: the Benefit of HR Outsourcing

Opinion, Subscriber Only

For business owners and executive leadership, we understand that turnover in your organization can be frustrating, especially in human resources (HR). Fractional HR support refers to the practice of outsourcing or utilizing part-time HR professionals or services rather than hiring full-time HR staff. There are several reasons why fractional HR support can be advantageous for

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For business owners and executive leadership, we understand that turnover in your organization can be frustrating, especially in human resources (HR).

Fractional HR support refers to the practice of outsourcing or utilizing part-time HR professionals or services rather than hiring full-time HR staff. There are several reasons why fractional HR support can be advantageous for businesses.

Cost-effectiveness: Hiring full-time HR staff can be expensive, especially for small and medium-sized businesses. Fractional HR support allows companies to access HR expertise without the financial burden of a full-time salary, benefits, and overhead costs.

Flexibility: This support offers flexibility in terms of the services provided and the duration of engagement.

Access to expertise: Fractional HR providers often bring a breadth of experience and expertise across different industries and HR functions. This can be beneficial for businesses that lack internal HR capabilities or need specialized knowledge for certain projects or initiatives.

Focus on core activities: By outsourcing HR functions, businesses can free up internal resources and focus on core activities that drive revenue and growth. This support allows companies to delegate administrative tasks and compliance responsibilities, enabling them to concentrate on strategic priorities.

Scalability: Fractional HR support can easily scale up or down based on business needs and fluctuations in workload. Whether it’s handling seasonal hiring spikes or supporting business expansion, fractional HR providers can adapt their services accordingly.

Risk mitigation: HR compliance is a complex and constantly evolving area, and non-compliance can result in legal issues and financial penalties. This support can help mitigate these risks by ensuring that businesses stay up to date with labor laws, regulations, and best practices.

Anthony LaPolla is president and CEO of Empower Business Strategies. Contact him at anthony@gowithempower.com.

Ask Rusty: Why is there a Social Security Earnings Limit?

Business Mentors, Subscriber Only

Dear Rusty: I am age 62 and considering my retirement options and when I should do that to get the most benefits. I understand my full retirement age is 67, but what I don’t understand, and I hope you can answer, is why there is such a thing as the Social Security (SS) earnings limit?

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Dear Rusty: I am age 62 and considering my retirement options and when I should do that to get the most benefits. I understand my full retirement age is 67, but what I don’t understand, and I hope you can answer, is why there is such a thing as the Social Security (SS) earnings limit? I know that if I was to retire before age 67, my benefits would be reduced. But since I have been paying into SS for 45-plus years, and that money is technically money I have earned, why does the Social Security Administration (SSA) care if I make more than the earnings limit? It doesn’t affect them or my benefits. Can you tell me about the reasoning behind the earnings limit? I will, for many years after “retiring,” continue working in my field.

Signed: Working American

Dear Working American: This is a great question and, as a point of interest, our parent organization, the Association of Mature American Citizens (AMAC), advocates doing away with the Social Security earnings test which affects those collecting benefits before reaching their SS full retirement age (FRA). In AMAC’s view, it discourages people from working and, thus, paying Social Security taxes on their earnings. It is, after all, SS taxes from the earnings of working Americans which largely pays for the benefits provided to Social Security beneficiaries. Eliminating the restriction would tend to improve Social Security revenue and help ease Social Security’s current financial stress.

The reasoning behind the earnings test? Well, when Social Security was first enacted in the 1930s, the intent was that Social Security was for retired workers, meant to keep them from poverty in old age. The logic back then was that if people worked, they didn’t need Social Security to sustain them, so those who worked could not collect Social Security at all. The current rule, after many adjustments over the years, says that annual earnings for those who collect early SS benefits are limited. If each year’s earnings limit ($22,320 for 2024) is exceeded, the SSA will take away $1 in benefits for every $2 over the limit (FYI, the penalty is less severe in the year you attain FRA).

Historical accounts suggest that the reasoning behind the wording in the original Social Security Act — that “No person shall receive such old-age annuity unless . . . he is not employed by another in a gainful occupation” — was quite controversial, except for the fundamental thought that if individuals worked, they didn’t need Social Security. Over the ensuing decades, the rule has been softened to provide that only those who collect benefits before their full retirement age (FRA) would have a portion of their SS benefits offset by their work earnings. In any case, the earnings test, in its mitigated form, still persists today. FYI, H.R. 5193, the Senior Citizens Freedom to Work Act, was recently introduced in Congress proposing to repeal the SS earnings test but has not advanced in the legislative process since introduced in August 2023.

In any case, under current rules, if you continue working after your FRA, the earnings test will not apply to you. And, if you lose any benefits before your FRA due to the earnings test, when you reach your FRA, you’ll get time credit for any months that benefits were withheld, resulting in a slightly higher monthly payment after your full retirement age.

One final point: if you continue to work after starting your Social Security benefits and your recent earnings are higher than any of those in the inflation-adjusted 35 years used to originally calculate your benefit, your entitlement will be recalculated to give you credit for those higher recent earnings

Russell Gloor is a national Social Security advisor at the AMAC Foundation, the nonprofit arm of the Association of Mature American Citizens (AMAC). The 2.4-million-member AMAC says it is a senior advocacy organization. Send your questions to: ssadvisor@amacfoundation.org.

Author’s note: This article is intended for information purposes only and does not represent legal or financial guidance. It presents the opinions and interpretations of the AMAC Foundation’s staff, trained, and accredited by the National Social Security Association (NSSA). The NSSA and the AMAC Foundation and its staff are not affiliated with or endorsed by the Social Security Administration or any other governmental entity.

VIEWPOINT: ERTC Claims are Moving Again

Business Mentors, Law, Accounting & Taxes, Subscriber Only

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In the wake of the COVID-19 pandemic, Congress passed the Employee Retention Tax Credit (ERTC) in an effort to help struggling businesses keep their employees on payroll throughout the pandemic. However, the Internal Revenue Service (IRS) has found that, in its few short years of existence, the ERTC program has been rife with fraud and abuse due in large part to third-party “promoters” that have misled business owners into filing ERTC claims for which they are not eligible in order to collect a percentage of the claim as a fee — an issue that we have discussed in a prior information memorandum (https://www.bsk.com/news-events-videos/employee-retention-tax-credit-consultants-and-eligibility-traps-for-the-unwary). Unfortunately, many of these ERTC claims have been erroneously paid and the IRS has been diligently pursuing recovery of [these payouts]. To date, the IRS has recovered about $2 billion in improperly paid ERTC credits and intends to continue its efforts through new initiatives.

Most recently, in an effort to prioritize the processing of ERTC claims and deliver relief to small-business owners who have filed legitimate claims, the IRS instituted a processing moratorium on ERTC claims, effective Sept. 14, 2023, followed by a detailed review of about 1 million of its unprocessed ERTC claims, representing more than $86 billion, and, as a result of the review, has now announced plans to categorize claims into three groups and either process, deny, or conduct further review of those claims accordingly.

Specifically, in its review of the about 1 million unprocessed ERTC claims, the IRS found that, first, between 10 percent and 20 percent of the claims filed did not exhibit any eligibility warning signs and these claims are expected to be processed immediately with the first payments expected in late summer 2024. Second, the IRS found that between 60 percent and 70 percent of the claims filed showed an unacceptable level of risk — enough to not process the claim, but not enough to outright deny the claim. The IRS will be conducting an additional review of these claims before making a final determination. Finally, the IRS found that between 10 percent and 20 percent of the claims filed exhibited clear eligibility warning signs, and these claims are expected to be denied immediately.

At this point in time, business owners who have pending ERTC claims do not need to take any action and should await notification from the IRS. It is important to note that only ERTC claims filed prior to the IRS’s Sept. 14, 2023 processing moratorium will be categorized and either processed or denied at this time. Claims filed after that processing moratorium will remain in queue.

The IRS has asked for patience as it works through its ERTC claim backlog but, in the meantime, encourages business owners who have pending ERTC claims to review the ERTC guideline checklist on the IRS’s website and talk to trusted legal and tax professionals to confirm whether they are in fact eligible for the ERTC. The IRS also encourages business owners to use the special IRS withdrawal program if, after review, eligibility for the ERTC is questionable or worse. The IRS’s withdrawal program allows business owners to both request that the IRS not process an ERTC claim for any tax period that has not yet been paid and return an ERTC check that has been received but not yet cashed or deposited and withdraw the claim as though it had never been filed — both of which can avoid the imposition of penalties and interest. The IRS is also considering reopening its ERTC Voluntary Disclosure Program at a reduced rate. A decision is expected in the coming weeks.

Frank C. Mayer is a member (partner) in the Albany office of Syracuse–based Bond, Schoeneck & King PLLC. He is a business law attorney whose primary areas of practice include corporate and business law, tax planning for closely held, manufacturing and service businesses, estate planning and estate administration with a concentration in tax-related matters. Contact Mayer at fmayer@bsk.com. Jessica M. Blanchette is an associate attorney in Bond’s Albany office. Her law practice comprises corporate and business law, property law, and tax-law matters. Contact Blanchette at jblanchette@bsk.com. This article is drawn and edited from Bond’s website.

Storm damage in Canastota consistent with a tornado, National Weather Service confirms

Mohawk Valley, Construction, Design & Real Estate, Energy, Environment & Sustainability, Featured, Health Care, Law, Accounting & Taxes, New York News, Nonprofits, Small Business, Sports, Entertainment & Tourism

WAMPSVILLE, N.Y. — The National Weather Service in Binghamton confirmed Thursday that the damage in Canastota from Tuesday’s big storm is consistent with a tornado

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